Deficit - Revision history

imported>Doug Williamson: Add links.

2022-05-03T11:39:00Z

Add links.

← Older revision		Revision as of 11:39, 3 May 2022
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	== See also ==		== See also ==
	* [[Amortisation]]		* [[Amortisation]]
			* [[Attention deficit disorder]]
			* [[Current account deficit]]
	* [[Debt]]		* [[Debt]]
	* [[Fiscal deficit]]		* [[Fiscal deficit]]
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	* [[Multicurrency cross-border pooling]]		* [[Multicurrency cross-border pooling]]
	* [[Multicurrency one-country pooling]]		* [[Multicurrency one-country pooling]]
			* [[Non-trading deficit]]
	* [[Office for Budget Responsibility]]		* [[Office for Budget Responsibility]]
	* [[Provision]]		* [[Provision]]
	* [[Surplus]]		* [[Surplus]]
			* [[Trade deficit]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:Identify_and_assess_risks]]		[[Category:Identify_and_assess_risks]]

2021-03-25T15:43:06Z

Add headers.

← Older revision		Revision as of 15:43, 25 March 2021
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	1.		1. ''Funding.''

	Any financial shortfall, whether cumulative or for a single period.		Any financial shortfall, whether cumulative or for a single period.

2020-05-20T13:35:37Z

Add link.

← Older revision		Revision as of 13:35, 20 May 2020
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	* [[Multicurrency cross-border pooling]]		* [[Multicurrency cross-border pooling]]
	* [[Multicurrency one-country pooling]]		* [[Multicurrency one-country pooling]]
			* [[Office for Budget Responsibility]]
	* [[Provision]]		* [[Provision]]
	* [[Surplus]]		* [[Surplus]]

2020-05-20T07:48:55Z

Add link.

← Older revision		Revision as of 07:48, 20 May 2020
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	* [[Multicurrency cross-border pooling]]		* [[Multicurrency cross-border pooling]]
	* [[Multicurrency one-country pooling]]		* [[Multicurrency one-country pooling]]
			* [[Provision]]
	* [[Surplus]]		* [[Surplus]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:Identify_and_assess_risks]]		[[Category:Identify_and_assess_risks]]

2020-05-20T07:45:54Z

Re-order.

@@ Line 1: / Line 1: @@
-. ''Pensions - defined benefit schemes.''
+.
-The excess of liabilities over assets in a funded Defined benefit pension scheme; also known as under-funding.
+Any financial shortfall, whether cumulative or for a single period.
@@ Line 20: / Line 30: @@
 Relevant accounting standards include Section 28 of FRS 102.

2020-05-14T23:51:25Z

Add link.

2020-05-14T23:50:52Z

Add 3rd definition.

← Older revision		Revision as of 23:50, 14 May 2020
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	~~=== Deficits in pensions accounting ===~~		1. ''Pensions - defined benefit schemes.''

	The excess of liabilities over assets in a funded Defined benefit pension scheme; also known as under-funding.		The excess of liabilities over assets in a funded Defined benefit pension scheme; also known as under-funding.
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	~~=== Deficits generally ===~~		2. ''Public finances.''

	~~More generally~~, a ~~'deficit' means any~~ financial shortfall.		A government fiscal deficit, usually for a particular period, most often a year.


			3.

			Any financial shortfall, whether cumulative or for a single period.

2020-05-06T12:54:04Z

Categorise.

← Older revision		Revision as of 12:54, 6 May 2020
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	* [[Multicurrency one-country pooling]]		* [[Multicurrency one-country pooling]]
	* [[Surplus]]		* [[Surplus]]

			[[Category:Accounting,_tax_and_regulation]]
			[[Category:Identify_and_assess_risks]]

2015-11-06T12:09:01Z

Add subheadings.

← Older revision		Revision as of 12:09, 6 November 2015
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	~~1. ''Pensions~~ accounting~~.''~~		=== Deficits in pensions accounting ===

	The excess of liabilities over assets in a funded Defined benefit pension scheme; also known as under-funding.		The excess of liabilities over assets in a funded Defined benefit pension scheme; also known as under-funding.
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	2. More generally, any financial shortfall.		=== Deficits generally ===

			More generally, a 'deficit' means any financial shortfall.

2015-11-06T10:35:56Z

Update for FRS 102

← Older revision		Revision as of 10:35, 6 November 2015
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	(Not to be confused with the percentage ''funding level'' which in this example would be 90 / 100 = 90%.)		(Not to be confused with the percentage ''funding level'' which in this example would be 90 / 100 = 90%.)


			Relevant accounting standards include Section 28 of FRS 102.


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	* [[Amortisation]]		* [[Amortisation]]
	* [[Fiscal deficit]]		* [[Fiscal deficit]]
	* [[FRS 17]]		* [[FRS 102]]
	* [[Funding level]]		* [[Funding level]]
	* [[Multicurrency cross-border pooling]]		* [[Multicurrency cross-border pooling]]
	* [[Multicurrency one-country pooling]]		* [[Multicurrency one-country pooling]]
	* [[Surplus]]		* [[Surplus]]